Les Chakras: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Les Chakras
Largest movements
- Cash -€201,656
down €201,656 (-65.3%), from €309,016 to €107,359
mainly Other debts (-€289,838) and Deferred charges and accrued income (-€1,293)
- Receivables within one year -€15,449
no longer reported in 2024 (was €15,449)
- Other debts -€289,838
down €289,838 (-99.6%), from €291,100 to €1,262
- Profit (loss) carried forward +€64,498
up €64,498 (+11,424%), from €565 to €65,062
- Tax, wage and social debts +€6,425
up €6,425 (+50.5%), from €12,734 to €19,160
of which Remuneration and social security: +€3,900
- Gross operating margin -€17,075
down €17,075 (-16.1%), from €106,136 to €89,061
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,235 | €109,365 | -€216,870 | -66.5% |
| Fixed assets | 21/28 | €1,770 | €712 | -€1,058 | -59.8% |
| Tangible fixed assets | 22/27 | €1,770 | €712 | -€1,058 | -59.8% |
| Plant, machinery and equipment | 23 | €1,770 | €712 | -€1,058 | -59.8% |
| Current assets | 29/58 | €324,465 | €108,653 | -€215,812 | -66.5% |
| Amounts receivable within one year | 40/41 | €15,449 | - | -€15,449 | |
| Trade receivables | 40 | €15,449 | - | -€15,449 | |
| Cash at bank and in hand | 54/58 | €309,016 | €107,359 | -€201,656 | -65.3% |
| Deferred charges and accrued income | 490/1 | - | €1,293 | +€1,293 | |
| Total equity and liabilities | 10/49 | €326,235 | €109,365 | -€216,870 | -66.5% |
| Equity | 10/15 | €21,025 | €85,522 | +€64,498 | +307% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €565 | €65,062 | +€64,498 | +11,424% |
| Amounts payable | 17/49 | €305,210 | €23,842 | -€281,368 | -92.2% |
| Amounts payable within one year | 42/48 | €305,210 | €23,842 | -€281,368 | -92.2% |
| Trade debts | 44 | €1,376 | €3,420 | +€2,045 | +149% |
| Suppliers | 440/4 | €1,376 | €3,420 | +€2,045 | +149% |
| Taxes, remuneration and social security | 45 | €12,734 | €19,160 | +€6,425 | +50.5% |
| Taxes | 450/3 | €12,734 | €15,260 | +€2,525 | +19.8% |
| Remuneration and social security | 454/9 | - | €3,900 | +€3,900 | |
| Other amounts payable | 47/48 | €291,100 | €1,262 | -€289,838 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €1,058 | -€509 | -32.5% |
| Other operating charges | 640/8 | €972 | €1,005 | +€33 | +3.4% |
| Gross operating margin | 9900 | €106,136 | €89,061 | -€17,075 | -16.1% |
| Operating profit (loss) | 9901 | €103,598 | €86,999 | -€16,600 | -16.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €954 | €305 | -€649 | -68.0% |
| Recurring financial charges | 65 | €954 | €305 | -€649 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €102,644 | €86,693 | -€15,951 | -15.5% |
| Income taxes | 67/77 | €21,940 | €22,196 | +€255 | +1.2% |
| Profit (loss) for the period | 9904 | €80,704 | €64,498 | -€16,206 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,704 | €64,498 | -€16,206 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.